Refer to Exercise $5-24$ for data. Now assume that Dexter Company uses the sequential method to

allocate support department costs to the producing departments. Human resources is allocated

first in the sequential method for Dexter.

Required:

$1.$ Calculate the allocation ratios for power and human resources. $($Carry these calculations out

to three significant digits.$)$

$2.$ Allocate the support service costs to the producing departments.

$3.$ Assume departmental overhead rates are based on direct labour hours. Calculate the over$-$

head rate for the battery division and for the small motors division $($round overhead rates to

the nearest cent$).$

$4.$ CONCEPTUAL CONNECTION What is the difference between the direct method and the

sequential method of allocating support centre costs? Which is better?